https://www.taxtmi.com/caselaws?id=778576 CESTAT allowed the appeal, set aside the impugned order and held that a certified 100% EOU is exempt from safeguard duty under section 8B(2A)/Customs Tariff, so safeguard duty, IGST interest and penalty could not be levied. The tribunal found that the goods entered the EOU premises, the notifications relied on did not make safeguard duty applicable to 100% EOUs, and B/E or airway bill entries as "Non-EOU" do not alter the unit's certified status. The appeal was allowed. en-us Tue, 16 Sep 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778576 CESTAT allowed the appeal, set aside the impugned order and held that a certified 100% EOU is exempt from safeguard duty under section 8B(2A)/Customs Tariff, so safeguard duty, IGST interest and penalty could not be levied. The tribunal found that the goods entered the EOU premises, the notifications relied on did not make safeguard duty applicable to 100% EOUs, and B/E or airway bill entries as "Non-EOU" do not alter the unit's certified status. The appeal was allowed. Case-Laws Customs Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778576